Tariff classification determines GST applicability under schedule provisions; omission by notification altered coverage for specified goods. Tariff heading 4202 12 10 is treated as goods subject to GST under Schedule 3 with the schedule-specified tax rate for the stated period; the entry notes that the former descriptive label 'Toilet cases' was omitted by notification no. 43/2017 w.e.f. 15-11-2017, indicating the regulatory amendment that removed the prior textual description and confirming the current classification and GST treatment.
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Tariff classification determines GST applicability under schedule provisions; omission by notification altered coverage for specified goods.
Tariff heading 4202 12 10 is treated as goods subject to GST under Schedule 3 with the schedule-specified tax rate for the stated period; the entry notes that the former descriptive label "Toilet cases" was omitted by notification no. 43/2017 w.e.f. 15-11-2017, indicating the regulatory amendment that removed the prior textual description and confirming the current classification and GST treatment.
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